Contact
- E-mail :
- Office :South 2-402
Profile
- 2020
- Professor, Gakushuin University (-present)
- 2015
- Associate professor, Gakushuin University
- 2014
- Invited associate professor, Keio University (-present)
- 2011
- Assistant professor, Rikkyo University (-2015)
- 2010
- Doctorate in Management, Paris Dauphine University, France
- 2006
- Lecturer in accounting (full time), Meiji Gakuin University (-2010)
- 2005
- French Professional Certificate in Accounting (French CPA)
- 2002
- Master of Accounting and Finance, University of Paris I Pantheon-Sorbonne, France
Major Publications
- Garcia C.(2020) France. In Controlled Foreign Company Legislation, Lang, M.(ed), IBFD: Amsterdam (forthcoming).
- Garcia C.(2020) France. in Nakano T.(ed) A comparative study of IFRS implementation, 50-65 (in Japanese).
- Garcia, C. (2019) Accounting and Law for equity capital, creditor protection and corporate sustainability. Invited presentation, Business and Financial Law panel of the European Law Institute Annual conference. Vienna, Sep 2019.
- Garcia C.(2019) The use of financial information issued by SMEs in national accounts: a French perspective. Accounting 195(2), 180-190. Feb 2019 (in Japanese).
- Garcia, C., Y. Katsuo and C. Van Mourik (2018) Goodwill accounting standards in the UK, the USA, France and Japan (with K. Van Mourik and Y. Katsuo) Accounting History 24 (1), 314-337 Aug 2018.
- Garcia, C. (2018) A comparative study of mandatory IFRS implementation. National reporter for France, JAIAS annual conference, Nagoya Sep. 2018 (in Japanese).
- Garcia, C. (2018) The use of financial information issued by SMEs in national accounts, plenary session presentation, Japanese Accounting Association annual conference, Kanagawa, Sep 2018 (in Japanese).
- Garcia C.(2018)How accounting for goodwill relies on underlying assumptions: A historical approach, The 14th Workshop on European Financial Reporting, Stockholm, Sweden Aug 2018.
- Garcia, C. (2017) A History of accounting for goodwill in France. Business Administration 77, 145-152, Sep 2017 (in Japanese).
- Garcia, C.(2017)Accounting for goodwill in France: a case study of institutional cross-complementarity, The 41th annual conference of the European Accounting Association, Milan, Italy, May 2017.
- Garcia, C. (2016) Negative goodwill from a theoretical viewpoint. Journal of Accounting Theory 30, 148-156 (in Japanese).
Others
- 2018 Research about Accounting for Goodwill, JSPS Invitational Grant, Short-term.
- 2017 Best paper award, Japanese Association of Accounting Theory: "Negative goodwill from a theoretical viewpoint."
- 2017-2021 Procyclicality of goodwill permanent retention, JSPS Grant-in-aid for young scientists (B).
- 2017-2018 Intangibles recognition in innovative industries, Japanese foundation for securities study research grant.
- 2017-2019 International survey of M&A accounting practices, Ishii memorial foundation for securities research grant.
- 2017 Recognition of intangible assets acquired from M&As, Shimabara Foundation grant-in-aid for research.
- 2017 Research on the procyclical effects of goodwill accounting methods, Seimeikai Foundation grant-in-aid for research.
- 2016-2020 Comparative study of financial disclosure systems based on the empirical valuation of international patents JSPS grant-in-Aid for Scientific Research(B), Main investigator Y. Katsuo.